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All Journal Krisna: Kumpulan Riset Akuntansi Kajian Akuntansi
Yusti Pujisari
Sekolah Tinggi Ilmu Ekonomi SBI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE VALUATION OF STOCK VALUE USING DCF-FCFF, RELATIVE VALUATION, INDUSTRY ANALYSIS AND MACRO ECONOMIC (STUDY ON SEMEN GRESIK.Ltd) Bunga Vidyaningrum; Yusti Pujisari; Cesilia Arum Septianingsih; Mutmainna
Kajian Akuntansi Vol. 27 No. 1 (2026): June 2026
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v27i1.7374

Abstract

This study aims to determine the intrinsic value of PT Semen Gresik Tbk.'s shares, using the Discount Cash Flow-Future Cash Flow to Firm (DCF-FCFF) method and relative valuation (EV/EBITDA. PER, PBV). Furthermore, the two methods are combined (blended valuation) to obtain the intrinsic value and compared with the current market price. The results show that there is an overvaluation in the value of PT Semen Gresik Tbk.'s shares, where the intrinsic value is smaller than the market value prevailing at the closing price of November 25, 2024. This study also uses supporting analysis, namely macroeconomic analysis which includes projections of world economic growth, inflation, interest rates and Gross Domestic Product (GDP). In addition, Porter's five analysis is also carried out to identify the company's strengths and weaknesses. Macroeconomic analysis and Porter's five will support investors in making decisions. 
FAKTOR-FAKTOR YANG MEMPENGARUHI NIAT DAN PERILAKU MAHASISWA BISNIS DI INDONESIA DALAM MENGADOPSI TEKNOLOGI ARTIFICIAL INTELLIGENCE (AI): PENDEKATAN INTEGRATIF TAM DAN UTAUT Frasto Biyanto; Deden Iwan Kesuma; Rudy Badrudin; Yusti Pujisari
KRISNA: Kumpulan Riset Akuntansi Vol. 18 No. 1 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.18.1.2026.96-109

Abstract

The application of artificial intelligence (AI) technology in higher education has become a strategic need, especially for business students who have technology-based professional needs. This study aims to analyze the factors that influence students' intentions and actual behavior in adopting AI by integrating two main theoretical models, namely the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT). This study involved 365 business university students as respondents from various regions in Indonesia and was analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. The results of the analysis show that Perceived Effectiveness (PU) and Social Influence (SI) have a significant positive effect on Intention to Use (IU), which in turn becomes the main predictor of Actual Use (AU) of AI. In contrast, Perceived Ease of Use (PEOU) does not show a significant effect on IU, indicating that ease of use is no longer a major factor for the digital-native generation. The moderation test shows that gender does not act as a moderator in the relationship between IU and AU. This study confirms that the adoption of AI is not only determined by the functional aspects of technology but also by the perception of benefits and social influence. These findings provide theoretical contributions through the TAM–UTAUT integrative development model, as well as practical implications for educational institutions in designing more effective and adaptive technology adoption strategies to the characteristics of today's student generation
Co-Authors Bunga Vidyaningrum Cesilia Arum Septianingsih Deden Iwan Kesuma FRASTO BIYANTO Mutmainna Rudy Badrudin